From the analysis in chapter four, the following findings were derived, and these include;

Automated forensic auditing has significance relationship with fraud control as it helps in the detection and prevention of fraud.

There are methods adopted to adequately train forensic auditors which can be useful in investigating fraud.

There are measures employed to solve the problems of insufficient documented materials necessary for investigating suspects, as it helps to foster the investigation process.

There are standard set for improving on techniques use for obtaining evidence.

CONCLUSION

Nigeria seems to have acquired a name that is synonymous with corruption. As a nation, it has carved out for itself the reputation of the most corrupt in the world. Our treatment in international politics as a parish state can either be reversed nor

(and our call for foreign investors) be meaningful if corruption is left un-embattled in Nigeria Chukwumaeze (2000).

However the quest to combat this economic monster called fraud brought about the concept of forensic auditing as well as Economic and Financial Crime Commission (EFCC) that are out to reduce the incessant occurance of fraud in our

financial system which has hampered th loss of confidence by investors who prefer to invest abroad rather than risk their

resources in a country like Nigeria where fraud is perpetrated by many. Owing to this, Gbadamosi (2008) is of the opinion that fraud has become a pandemic disease, surpassing geopolitical boundaries, race, ideology or the level of economic development. Although, with determination and little effort, fraud can be managed to limit financial losses as well as frustrate and expose the criminals that victimize us all. Ezeilo (2010).

However, the automated forensic tools which was discussed earlier in this research work has being a helpful tool for identifying root cause of fraudulent practices and facilitation of security measures in organizations. It also ensures the validity and reliability of information used in curbing fraudulent acts.

RECOMMENDATIONS

The internal control system of every organization should be strengthened through regular audit exercise, so as to reduce the occurrence of fraudulent practices.

Training of forensic auditor should be done regularly so as to enable them carry out investigations successfully.

Seminars should be organized to encourage the use of automated tools by organizations, so as to make them aware of the fact that they can save more in preventing frauds unlike when the fraud has already occur.